AUGUSTUS N. HAND, Circuit Judge.
The plaintiff-appellant seeks to recover capital stock taxes paid by it pursuant to Section 105(a) of the Revenue Act of 1935, as amended by Section 401(a) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev. Acts, page 798, in the amounts of $63,428.97 and $60,179.24 for the years ending June 30, 1936, and June 30, 1937, respectively.
The applicable provisions of the statute read as follows:
"For each year ending June...
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